近年來，永續議題在全球的重要性不斷上升，政府和社會組織希望藉由金融業的影響力，引導資金流向加速永續發展，因而制定相關規範。本研究運用內容分析法，整合性分析金融業如何應對這些規範的改變。統計並觀察臺灣上市櫃金融業在永續規範新上路或更動前後的年度之因應狀況，涵蓋 (1) 永續報告書之驗證、(2) 永續報告書之揭露及 (3) 永續實務行動。
本研究發現在報告書驗證方面，為因應「 上市櫃公司編制與申報永續報告書作業辦法」的修法，2021 年度的報告書已全經會計師事務所確信，確信項目亦依照法規要求辦理，重點更偏向社會議題，公司治理面的比重下降。此外，三成以上企業主動將報告書經由會計師事務所及第三方機構雙重驗證，六成以上的保證等級提升至 TYPE2 中度或高度保證。然而，在法規強制要求金融業的永續報告書須經會計師事務所確信後，於 2021 年及 2022 年度的報告書中，高達約三成之上市櫃金融業發生審計查核服務與確信服務之簽證會計師為同一人的情形，企業及事務所需在利益衝突及知識外溢效果之間進行權衡。
在報告書揭露方面，運用 TCFD 揭露架構及發布英文版永續報告書的部分，在規範的指標更新前，過半數金融業已自願揭露或發布上述內容，並在指標更新後的年度達八成以上的企業完成辦理。參照 SASB 行業準則的公司較少，指標更新前約三成，更新後達六成以上。本研究還分析永續報告書的揭露時效性，上述提及金融業在2021 年度的報告書已全數經由事務所確信，報告書出具時點獲得寬限，導致約半數企業延後發布，影響了永續資訊的時效性。最後在永續實務行動中，依 上市櫃公司編制與申報永續報告書作業辦法」中要求金融業最快要執行溫室氣體盤查的年度為2023 年，但在 2022 年度的永續報告書中已有超過八成之企業完成，過半數完成第三方外部之查證。在永續發展委員會的設立上，截至目前已有八成以上之上市櫃金融業完成永續發展委員會之設立，當中有七成之企業已提升為功能性委員會之層級。
本研究揭示我國金融業在面對永續規範時的快速反應和積極因應，展示了其在推動永續發展中的關鍵角色。未來，隨著永續議題的持續推進，金融業需不斷提升自身的永續實踐，並擔任加速永續發展的領頭羊，以實現經濟、社會與環境的共同發展。

In recent years, the global importance of sustainability has risen, prompting governments and organizations to leverage the financial sector's influence to accelerate sustainable development through regulations. This study uses content analysis to explore how Taiwan's publicly listed financial firms respond to these changes, focusing on the assurance, disclosure, and practical actions in sustainability reports. Key findings include that all 2021 reports were assured by accounting firms, with a greater emphasis on social issues over corporate governance. Over 30% of companies had reports doubly verified, and 60% achieved TYPE 2 moderate or high assurance levels. Following mandatory regulations, about 30% of firms had the same auditor for both audit and assurance services, raising conflict of interest concerns. Over half of the firms voluntarily adopted TCFD disclosure frameworks and published English sustainability reports before regulatory updates, increasing to over 80% compliance post-update. Companies referencing SASB standards increased from 30% to over 60% after updates. Furthermore, although GHG inventories were required by 2023, over 80% of firms completed this by 2022. Overall, Taiwan's financial firms have shown rapid and proactive responses to sustainability regulations, highlighting its crucial role in promoting sustainable development.

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